What term describes cash flows resulting from debt and equity financing transactions?

The term that accurately describes cash flows resulting from debt and equity financing transactions is "financing flows." Financing flows refer to the inflows and outflows of cash related to a company’s capital structure. This includes activities such as issuing or repurchasing stock, borrowing funds through loans or bonds, and paying dividends to shareholders.

These cash flows are crucial as they provide insights into how a business raises capital and manages its financial obligations. In contrast, other terms like free cash flow refer to the cash that a company generates from its operations after accounting for capital expenditures, operating cash flow pertains to the cash generated from a company's regular operational activities, and investment cash flow relates to cash used in the purchase and sale of physical or financial investments. Thus, financing flows specifically capture the essence of transactions that alter the company's equity and debt landscape.